第一 ,不再区分待售资产和非待售资产 ,也不再区分同类非货币性交易和非同类非货币性交易两种情况。而是要求以换出资产的账面价值与相关税费之和作为换入资产的入账价值 ;在有补价的情况下 ,将补价部分确认为收入。第二 ,简化了披露内容。原准则要求企业就非货币性交易披露较 First, no longer distinguish between assets for sale and assets not for sale, and no longer distinguish between non-monetary transactions of the same kind and non-monetary transactions of the same type. Instead, it requires the book value of the swapped assets as the sum of the book value of the transferred assets as the book value of the transferred assets; in the case of a premium, the part of the premium will be recognized as income. Second, it simplifies the disclosure. The original standard requires companies to disclose non-monetary transactions